Mercosur and the harmonization of the laws that inform the determination of rates of tax on imports

Authors

  • Eloísa Cristina Werdenberg UEL
  • Fábio Vinícius Gorni Borsato UEL

DOI:

https://doi.org/10.5433/1980-511X.2007v2n3p137

Keywords:

Mercosul, Princípio da anterioridade, Princípio da não-discriminação.

Abstract

This paper aims to demonstrate that full harmonization among member countries of Mercosur it is necessary to solve the conflicts between the rules of each country. The biggest shock seen in the context of tax on import reside in apparent conflict between the absence of the principle of prior to alter the rates of this tax with the principle of non-discrimination between the signatories of Mercosur.

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Author Biography

Eloísa Cristina Werdenberg, UEL


Published

2007-12-15

How to Cite

Werdenberg, E. C., & Borsato, F. V. G. (2007). Mercosur and the harmonization of the laws that inform the determination of rates of tax on imports. Revista Do Direito Público, 2(3), 137–148. https://doi.org/10.5433/1980-511X.2007v2n3p137

Issue

Section

Artigos